An empirical study of the influence of intensity of competition on the deployment of contemporary management accounting practices and managerial techniques in Egyptian firms

Purpose: The purpose of this paper is to investigate the impact of managers’ perception of the importance of aspects of competition on levels of deployment of contemporary management accounting practices (CMAPs) and analyzing that impact on levels of implementation of innovative managerial practices (IMP) and advanced manufacturing technologies (AMTs) in use in Egyptian manufacturing firms. Design/methodology/approach: A survey of manufacturing firms operating in the three biggest industrial areas in Egypt was carried out in 2005. Data were collected through interviews, using structured questionnaire forms, which were carried out with managers of the surveyed firms. Findings: The research findings indicate that within the six aspects, quality came first in ranking, followed by customer service and delivery, second and third, then innovation, price and flexibility respectively. Interestingly, respondents rank highly the importance of all aspects of competition included. Findings also show high levels of implementation of CMAPs and IMPs in the surveyed firms, while levels of implementation of CMTs are found to be below average. Originality/value: The paper adds to the knowledge of contemporary management accounting practices and managerial techniques in Egyptian firms.